Professional Tool Chest - Architect's Instruments from Japan
Custom mahogany tool chest containing drafting instruments used by U.S. citizen architect living in Japan. Personal effects qualify under 9804.00.85 as professional tools owned at death.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Photograph tools engraved with decedent's name; provide professional license; secure delicate instruments; include tool list/inventory